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QDROs - Division of Pensions FAQ #4

4. Who can be an Alternate Payee?
A domestic relations order can be a QDRO only if it creates or recognizes the existence of an
alternate payee's right to receive, or assigns to an alternate payee the right to receive, all or a part of
a participant's benefits. For purposes of the QDRO provisions, an alternate payee cannot be anyone
other than a spouse, former spouse, child, or other dependent of a participant.

Reference: ERISA § 206(d)(3)(K), IRC § 414(p)(8)

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